Australia: Fund Management/ REITs

ASIC outlines key financial reporting, audit and sustainability focus areas for FY 2026–27

The 2026-27 Federal Budget introduced the most significant capital gains tax reforms in 25 years, replacing the 50% CGT discount with cost base indexation and a 30% minimum tax. Combined with new ASIC instruments on stamp duty and portfolio holdings disclosure, investment fund managers face coordinated disclosure, operational and structural challenges requiring substantial work over the next 12 to 18 months.

The Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2024 (Cth) (‘AML/CTF’, ‘the Amendment’) amends the Anti-Money Laundering and Counter-Terrorism Financing Act 2006...

Learn more about how public or bank holidays may affect your reporting requirements.

A Virtual Power Purchase Agreement (VPPA) is an instrument that closely follows the financial settlement terms of a Contract for Difference (CFD).

Article summarises the primary fields which require LEIs to be populated, along with whether the LEI can be lapsed or not.

The Australian Securities & Investments Commission ("ASIC") is increasing its focus on private markets, adopting a similar approach to other international regulators.

The consultation from October 2024 discusses the revisions proposed to the existing technical standards.

ASIC's proposed updates to its guidance on digital assets, including the interpretation of the Corporations Act 2001.